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<p>Alternative Dispute Resolution (ADR) is a voluntary, informal process in which
an impartial HMRC mediator actively assists parties to work towards agreement of a
tax dispute.</p><p> </p><p>ADR is one facet of a wider dispute resolution policy across
HMRC. The following is specific information relating to the ADR function only and
therefore only forms part of the dispute resolution landscape in HMRC.</p><p> </p><p>For
the period 01/03/2018 to 01/03/2019 HMRC has received 1139 applications for ADR of
which 515 were accepted with 69 awaiting a decision. There are 56 full time equivalents
(FTE) employed directly on issues related to specialised tax mediation.</p>
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